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:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 253-286 Back to browse issues page
The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification
Aria Aminpoor Hasankiadeh1 , Mahdi Moradzadehfard 2, Aazam Shokri Cheshmeh Sabzi3 , Seyed Hossein Hosseini4
1- PhD student of accounting, Karaj Branch, Islamic Azad University, Karaj, Iran(Ariaaminpoor@gmail.com)
2- Associate Professor of of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran (Corresponding Author) , Moradzadehfard@yahoo.com
3- Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran(Azam_shokri@yahoo.com)
4- Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran(H.hoseiny@yahoo.com)
Abstract:   (3206 Views)
The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in  2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.
 
Keywords: Proactive Personality, Work Engagement, Organizational Identification, Iranian Association of Certified Public Accountants.
Full-Text [PDF 897 kb]   (626 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/01/5 | Accepted: 2022/04/29 | Published: 2023/08/20
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Aminpoor Hasankiadeh A, Moradzadehfard M, Shokri Cheshmeh Sabzi A, Hosseini S H. The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification. aapc 2023; 7 (14) :253-286
URL: http://aapc.khu.ac.ir/article-1-1063-en.html
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Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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